Which of the following is not included in a lease term a. All periods, if any, covered by bargain renewal options b. All periods preceding the date that a bargain purchase option becomes exercisable c. All periods representing renewals or extensions of the lease term at the lessor's option d. All periods beyond the date at which a bargain purchase option becomes excercisable On December 31, Year 1 and Year 2, Smith Company had the following defined benefit pension plan balances At December 31, Year 1, the employees participating in the plan had an average remaining service period of 10 years. During Year 2, the company completed the amortization of its unrecognized net transition obligation, made a contribution of $275,000, and paid benefits of $200,000. The Year 2 service cost was $300,000. The company uses an expected return on plan assets of 8% when calculating net periodic pesion cost, but had an actual return on Plan A's assets of 10% in Year 2. The company's discount rate is 6%. What is the normal service costs for year 2? a. There are not enough facts given to determine this number b. $275,000 c. $200,000 d. $300,000 What is the interest costs on the outstanding Projected benefit obligation for year 2? a. $152,000 b. $177, 200 c. $127, 500 d. $141, 150 What is the return on plan assets for year 2? a. $152,000 b. $173, 200 c $114,000 d. $129, 900